Countries or Jurisdictions With a Flat Tax as of March 2015 (Includes Personal Exemption or Allowance. Effective Zero Rate on First Tranche of Earnings or Self-Employed Business Profits)

Jurisdiction	Tax Rate (%)
Abkhazia	10%
Andorra	10
Anguilla	3
Belarus	12
Belize	25
Bolivia	13
Boznia and Herzegovina	10
Bulgaria	10
Czech Republic	15
Estonia	21
Georgia	20
Greenland	37
Grenada	30
Guernsey	20
Guyana	33.3
Hong Kong	15
Hungary	16
Jamaica	24
Jersey	20
Kazakhstan	10
Kyrgyzstan	10
Latvia	24
Lithuania	20
Macedonia	10
Madagascar	20
Mauritius	15
Mongolia	10
Montenegro	9
Nagorno-Karabakh	5
Pridnestrovia	10
Romania	16
Russia	13
Serbia	12
St. Helena	25
Seychelles	15
Slovakia	19
South Ossetia	12
South Sudan	10
Switzerland	11
Timor-Leste	10
Trinidad and Tobago	25
Turkmenistan	10
Tuvalu	30
Yemen	15
Notes:
Czech Republic has a Temporary 22% Upper Rate
Greenland has an Additional 5% Municipal Flat Rate
Slovakia has a Temporary 25% Upper Rate
Switzerland has an Additional 4…35% Cantonal and Municipal Flat Rate Isle of Man is Considering a 20% Flat Tax Effective April 1, 2016